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Nagy, Sándor, József Gál i Antal Véha. "Improving audit functions of supreme audit institutions to promote sustainable development". Applied Studies in Agribusiness and Commerce 6, nr 3-4 (30.11.2012): 63–69. http://dx.doi.org/10.19041/apstract/2012/3-4/9.
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In this paper, we demonstrate and analyze the substance of the added value effect of a Supreme Audit Institution (SAI), focusing on sustainable development issues.We intend to answer such questions as: how could a SAI respond to global and local challenges and how it could help government to implement commitments towards sustainability. Finally, we trace a possible way to improve external audit functions both on the state level and at the International Organization of Supreme Audit Institutions (INTOSAI), by using some ideas from network theory.
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Basri, Aidel. "Supreme Audit Institution of Indonesia: Interference in it’s Independence". Asia Pacific Fraud Journal 6, nr 2 (1.01.2022): 277. http://dx.doi.org/10.21532/apfjournal.v6i2.213.
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Badan Pemeriksa Keuangan (BPK) is the Supreme Audit Institutionof Indonesia. As afull member ofInternational Organization of Supreme Audit Institutions (INTOSAI), BPK is expected to abideby INTOSAI Framework of Professional Pronouncements (IFPP). IFPPcontains three categories of professional pronouncements which are principle, standard and guidance. All of themserve as a formal and authoritative announcement of the INTOSAI members. One of the most important and fundamental IFPP’s principle is the independence of SAI. SAI can only accomplish their tasks effectively and objectively if they are independent of the audited entity and are protected against anyinterference. This study discusses the implementation of IFPP’s principle ofthe independence of SAI byBPK, particularly on the aspect of independence to manage its own resources. The results of the study found that BPKhas not yet fully independent to manage itsown budget and audit staff.
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Trklja, Radmila, Milan Trklja i Boban Dašić. "The role of the State Audit Institution in Serbia". Bankarstvo 50, nr 4 (2021): 80–97. http://dx.doi.org/10.5937/bankarstvo2104080t.
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The topic of this paper is introduction to the importance of the State Audit Institution, its role and competencies, organization, Code of Ethics and international cooperation. The State Audit Institution (SAI) is the supreme authority for auditing of public funds in the Republic of Serbia. It was founded in 2005pursuant to the Law on State Audit Institution. The State Audit Institution is an independent and autonomous state authority. For performance of activities within its competence, the State Audit Institution is accountable to the National Assembly of the Republic of Serbia. SAI performs the activities within its competence pursuant to the Constitution of the Republic of Serbia, Law on State Audit Institution and Rules of Procedure of the State Audit Institution which, in compliance with the Law, regulate more closely the audit procedure conducted by SAI, the manner of ensuring transparency in work, decision-making process and other issues established by the Law that are relevant for operations of SAI.
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Nagy, Sándor. "A számvevőszékek és a civil szféra kapcsolata az ellenőrzések hatásosságának növelésére". Jelenkori Társadalmi és Gazdasági Folyamatok 6, nr 1-2 (1.01.2011): 52–58. http://dx.doi.org/10.14232/jtgf.2011.1-2.52-58.
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The Supreme Audit Institutions (SAI) have to face several challenges: growing expectations from stakeholders, higher pressure on audit efficiency and in the same time (relative) decreasing financial resources and capacities. The cooperation with civil organizations could generate advantages and more added value of the audit activity. A certain civil organization - owing to its features - could deliver relevant, cheap information and offer available additional professional capacity to the SAI. This promising cooperation has constraints and risks too, which must be managed by the national Supreme Audit Institution. An optimized mixture of the cooperation contribute to the effectiveness of the audit activity.
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Akbar, Noor Bakhsh Ali, i Fatima Salih Mahdi. "The Interest of the Supreme Audit Institution in Sustainable Economic, Social and Environmental Development on the Audit Quality Performance". International Journal of Professional Business Review 8, nr 1 (31.01.2023): e01164. http://dx.doi.org/10.26668/businessreview/2023.v8i1.1164.
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Purpose: This research aims to Identify role of the Board of Supreme Audit has a significant role in achieving the dimensions of sustainable development (SD). Theoretical framework: The research provides a conceptual framework for SD, its objectives and dimensions. It probes the role of supreme audit institution (SAI) in achieving the goals of SD. Design/methodology/approach: The study examined the perceptions of 100 participants affiliated to the institution of financial supervision, department of technical studies and research. we are hypothesized that the SAI has an interest in SD, and that this interest is reflected in the quality of auditing performance. we are used Z-TEST to test the significance of the association hypotheses between the interest of SAI in economic, social and SD and the quality of the control audit performance. Findings: The study found that the most supreme audit achieved the completion of the tasks entrusted with high levels of quality in performance. Results also showed that there is a statistically significant correlation between the SAI interest in sustainable economic, social and environmental development (SED) and the quality of auditing performance. Research, Practical & Social implications: The interest of SAI in sustainable economic, SED on the quality of auditing performance. Originality/value: the Originality of value in the article by the role of audit quality (AQ) over the organizing relationships, dividing work according to terms of reference, providing the necessary resources, and exerting the necessary professional care.
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Cesário, Gustavo, Ricardo Lopes Cardoso i Renato Santos Aranha. "The surveillance of a supreme audit institution on related party transactions". Journal of Public Budgeting, Accounting & Financial Management 32, nr 4 (17.07.2020): 577–603. http://dx.doi.org/10.1108/jpbafm-12-2019-0181.
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PurposeThis paper aims to analyse how the supreme audit institution (SAI) monitors related party transactions (RPTs) in the Brazilian public sector. It considers definitions and disclosure policies of RPTs by international accounting and auditing standards and their evolution since 1980.Design/methodology/approachBased on archival research on international standards and using an interpretive approach, the authors investigated definitions and disclosure policies. Using a topic model based on latent Dirichlet allocation, the authors performed a content analysis on over 59,000 SAI decisions to assess how the SAI monitors RPTs.FindingsThe SAI investigates nepotism (a kind of RPT) and conflicts of interest up to eight times more frequently than related parties. Brazilian laws prevent nepotism and conflicts of interest, but not RPTs in general. Indeed, Brazilian public-sector accounting standards have not converged towards IPSAS 20, and ISSAI 1550 does not adjust auditing procedures to suit the public sector.Research limitations/implicationsThe SAI follows a legalistic auditing approach, indicating a need for regulation of related public-sector parties to improve surveillance. In addition to Brazil, other code law countries might face similar circumstances.Originality/valuePublic-sector RPTs are an under-investigated field, calling for attention by academics and standard-setters. Text mining and latent Dirichlet allocation, while mature techniques, are underexplored in accounting and auditing studies. Additionally, the Python script created to analyse the audit reports is available at Mendeley Data and may be used to perform similar analyses with minor adaptations.
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Dobrowolski, Zbysław, Łukasz Sułkowski i Dagmar Bařinová. "Auditors maximising their utility: Economic analysis of the supreme audit institution". JOURNAL OF INTERNATIONAL STUDIES 15, nr 3 (2022): 98–110. http://dx.doi.org/10.14254/2071-8330.2022/15-3/7.
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Despite several studies on the supreme audit institutions (SAIs), the research question of what maximises SAI auditors' utility remains unanswered. Since SAIs are key public suppliers of audit services, it is essential to determine how they perform their duties and obligations to the stakeholders. This paper follows the grounded theory paradigm using qualitative and quantitative methods. This study is pioneering in many ways because the motivation of SAI's auditors is rarely the subject of research. We formulate the model of SAI's utility and determine the SAI auditor's motivators. The study results prove that SAIs seek to impose their system of preferences through audits and derive usefulness from this. From a long-term perspective, this may lead to a negative autonomy of SAI. Additionally, the study reveals that auditors strive to maximise monetary income and perceive employment stability as a motivational factor. However, job stability could lead to lower auditors' engagement during the audits. The study proposes a pay-for-performance system, which does not reduce the auditor's motivation linked with job stability and simultaneously encourages auditors to achieve better job results. This study contributes to a better understanding of the problems associated with interactions of public officials inside the state.
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Vu, Doan Anh, i Nguyen Xuan Hung. "Factors Influencing the Auditor Independence and Affects to Audit Quality of Supreme Audit Institution of Vietnam". International Journal of Professional Business Review 8, nr 5 (22.05.2023): e02197. http://dx.doi.org/10.26668/businessreview/2023.v8i5.2197.
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Purpose: The aim of this study is to explore the factors affect to auditor independence, and impacts auditor independence to audit quality of Supreme Audit Institution (SAI). Theoretical framework: This study explores factors affecting the auditor independence in public sector based on articles pertaining to public sector audits that were published in major publications in the 20th century. The theories were applied in order to build up research model about factors influencing the auditor independence and affects to SAI’s audit quality. Design/methodology/approach: Research using complex techniques to analyze complex relationships in the SEM model. This result tests research model in Vietnam from the perspective of the state auditors’ perception with 225 valid responses. Findings: The result found out three primary factors that affect the independence of public-sector auditors: political hegemony, auditor tenure and relationships with auditees. These factors have negative impact on state auditor’s independence, meanwhile auditor independence has a positive impact on SAI’s audit quality. Research, Practical & Social implications: The study contributes to existing literature by providing empirical evidence for there is no suitable audit quality measurement framework for SAIs. Originality/value: The results highlight strong importance of the auditor independence so that SAI Vietnam can have effective solutions to protect independence of state auditor from threats and improve the audit quality of SAI.
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Popović, Aleksandar. "Reporting and Follow-Up Recommendations for Performance Audit in Sai in the Republic of Serbia". Economic Themes 58, nr 1 (1.03.2020): 117–29. http://dx.doi.org/10.2478/ethemes-2020-0007.
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AbstractDevelopment of an integrated audit approach in state auditing enabled, in addition to financial audit and audit of regulatory compliance, audit of the public sector’s entities performance at the same time. Thus performance audit (success, value-for-money) gets primacy within the scope of activity of the supreme audit institutions. The goal of such an activity is to point to the development and importance of auditing effectiveness in the State Audit Institution (SAI) in the Republic of Serbia, emphasising reporting on performance auditing, detected irregularities in the use of budgetary resources and recommendations made to the public sector entities by SAI, as well as following them up for the purpose of more effective management and use of state property and state funds.
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Ahonen, Pertti, i Juha Koljonen. "The contents of the National Audit Office of Finland performance audits, 2001–2016". Journal of Public Budgeting, Accounting & Financial Management 32, nr 1 (2.01.2020): 49–66. http://dx.doi.org/10.1108/jpbafm-11-2018-0138.
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Purpose The purpose of this paper is to provide a qualitative, computationally assisted examination of prominent content patterns in the 2001–2016 National Audit Office of Finland (NAOF) performance audit reports and foremost changes in these patterns. Design/methodology/approach Without ex ante researcher decisions on which content elements are important, the authors use computational content analysis of topic modelling for detecting content patterns and their changes in the performance audit reports. Findings In the content patterns, professional effectiveness auditing stands out, whereas efficiency auditing is more weakly present. Other content patterns correspond to the NAOF institutional position and its audit mandate, the institutional characteristics of Finland’s public sector, and independent NAOF decisions in orienting its work. The authors can discern both ascendant, ascendant and stabler content patterns. Research limitations/implications As the paper emphasises textual analysis, examining from where changes in the content patterns derive is secondary. Implications for both more intensive and extensive future research are drawn. Practical implications The authors argue that together with other approaches the approach has potential in monitoring Supreme Audit Institution (SAI) performance auditing in the level of its contents. Social implications Knowing how an SAI orients its performance auditing has potential to support SAI monitoring by stakeholders – Parliament, the government, the citizens and others. Originality/value This is a comprehensive examination of the content patterns of the performance audit reports of an SAI since the 2001 introduction of its present institutional position.
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Jannah, Taniantari Nur, i Novi Primitasari. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MUSYARAKAH PADA BANK UMUM SYARIAH TAHUN 2017-2021". Journal of Financial Economics & Investment 3, nr 1 (1.02.2023): 46–56. http://dx.doi.org/10.22219/jofei.v3i1.21581.
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This research was conducted to discover how influential Supreme Audit Institution (SAI), and Non Performing Financing (NPF) to profit sharing based Musyarakah Financing which collected from quarterly financial report Bank Umum Syariah. The researcher expects to make this research beneficial for the development of the Financial and Banking industry. The data used in this research is a secondary data which is an quarterly financial report Bank Umum Syariah published by Otoritas Jasa Keuangan from 2017-2021 Bank Umum Syariah population. This research uses Multiple Linear Regression analysis technique. After the researcher conducting the research, it found out that, SAI, NPF, also ROA doesn’t significant to the Musyarakah financing.
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Andrianto, Nico, Iwan Purwanto Sudjali i R. Luki Karunia. "Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia". Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 7, nr 1 (28.06.2021): 19–37. http://dx.doi.org/10.28986/jtaken.v7i1.554.
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Badan Pemeriksa Keuangan (BPK), or The Audit Board of the Republic of Indonesia, has introduced performance audits intensively since public sector audit reforms were initiated in 2001. However, the implementation of performance audits still faces several obstacles. This study examines the development of the performance audit methodology in BPK, which can be divided into three stages: before the revitalization of BPK in 2006, the initial development of performance audits during 2006-2010, and the maturity of the implementation of performance audits since 2011. This study concludes that several key factors have affected the implementation of performance audits at BPK, including the development of audit guidelines, the dynamics of medium-term government planning, the focus of the BPK’s Management, and assistance provided by other supreme audit institutions (SAI). To address new realities and challenges in the future, more sophisticated performance audit methods need to be adopted by BPK, such as big data analytics, the adoption of governance audits, and employing public policy analysis. Without adopting such methods, the institutionalization of effective performance audits might not be achieved in the future.
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Huseyin, Cicek, i Dikmen Suleyman. "EXTERNAL AUDIT AND FISCAL TRANSPARENCY: AN EMPIRICAL ANALYSIS". Public Administration Issues, nr 5 (2021): 7–26. http://dx.doi.org/10.17323/1999-5431-2021-0-5-7-26.
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The aim of this study is to examine the socio-economic, institutional, and political factors affecting external audit, with the use of an international comparison. In addition, the effect of external audit on fiscal transparency was analyzed. Although many empirical studies in the literature handle the factors affecting fiscal transparency, there are only a few empirical studies that focus on the factors affecting external audit and the impact of external audits on fiscal transparency. However, there is not one study dealing with the factors affecting external audit through making use of international comparisons. In this study we attempt to discover the factors affecting external audit and examine, using an international comparison, the impact of external audits on fiscal transparency. The Open Budget Survey published by the International Budget Partnership in 2017 was used to measure external audits. In the study, consisting of 115 countries, the effect of democratization level, government debt level, government balance, gross domestic product (GDP) per capita, legislative budget oversight, the SAI's audit diversity and the effect of a judicial model of the SAI on external audit were investigated. The effect of external audit on fiscal transparency is tested for 115 countries using the Two-Stage Least Squares Method (2SLS). According to the analysis, it is determined that the level of democratization, gross domestic product (GDP) per capita, budget oversight of the legislature, audit diversity of supreme audit institution and judicial model of supreme audit institution have significant and positive effects on external audit. It is also determined that external audit has a significant and positive effect on fiscal transparency.
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Nzewi, Ogochukwu, i Prosper Musokeru. "A Critical Review of the Oversight Role of the Office of the Auditor-General in Financial Accountability". Africa’s Public Service Delivery and Performance Review 2, nr 1 (1.03.2014): 36. http://dx.doi.org/10.4102/apsdpr.v2i1.42.
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Accountability is the very essence of the Constitution of the Republic of South Africa (Act No. 108 of 1996). In this regard, the Auditor-General of South Africa (AGSA) as the supreme audit institution of the Republic of South Africa plays an important oversight role of promoting financial accountability in government. The purpose of this article is to examine the challenges facing the office of the Auditor-General in executing its oversight role of promoting financial accountability in the sphere of provincial government. Information and sources for this article was gathered through literature review. The article gives some background on the establishment and rationale of Supreme Audit Institutions (SAI). It explores some policy framework that informs public finance management in the Republic of South Africa, establishing the role of the AGSA within this purview. Based on the data gathered through literature review, the key challenges facing the office of the Auditor-General are discussed. Finally, possible solutions are recommended to the challenges that were identified.
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Cîmpan, Marius, Catalin-Paul Pacuraru-Ionescu, Sorin Nicolae Borlea i Adela Jansen. "Connections between the Model of the Supreme Public Audit Institution and Some Economic, Social, Political, and Cultural Variables". Proceedings of the International Conference on Business Excellence 17, nr 1 (1.07.2023): 2036–52. http://dx.doi.org/10.2478/picbe-2023-0179.
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Abstract Practically, all the countries of the world have at least one Supreme Audit Institution (SAI), but the organizational model and its attributions are different. Academic literature has identified three major types of models: Westminster, judicial and council, but there are also hybrid or original models. This study evaluates the differences between them and the correlations of each institutional type with economic development, education, political rights, civil liberties, and national cultural variables. Comparisons are made within the institutional theories regarding three types of isomorphism: coercive, mimetic and normative. These isomorphic trends are only partially evidenced by the empirical analysis carried out.
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Wibowo, Andi. "PROMOTING DEVELOPMENT PROGRAM EFFECTIVENESS: THE EXPECTED ROLE OF PUBLIC SECTOR AUDIT IN STATE FINANCE MANAGEMENT". Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 5, nr 2 (26.12.2019): 103. http://dx.doi.org/10.28986/jtaken.v5i2.358.
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Public sector audit has an important role in development by improving transparency and accountability of state finance management. It is observed, however, that many development programs do not meet their objectives. It indicates that the current public sector audit has not been adequate to promote development program effectiveness. The objective of this research is to confirm whether the current public sector audit approach is not adequate to promote development program effectiveness and what additional roles are expected to be fulfilled by public sector audit. This study is based on the Indonesian context and uses a qualitative methodology where 27 semi-structured interviews were conducted to Member of Parliament and officials of the Supreme Audit Institution (SAI) and government entities in Indonesia. The study shows that the existing public sector audit has not been adequate to promote development program effectiveness because it pays more attention to financial and compliance aspects of the development program. Moreover, it also focuses on a completed development program. Stakeholders expect that public sector audit also needs to provide the solution, provide preventive measures, create a good environment and produce useful information for decision making.
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Assakaf, Ebrahim Ahmed, Rose Shamsiah Samsudin i Zaleha Othman. "Public Sector Auditing and Corruption: A Literature Review". Asian Journal of Finance & Accounting 10, nr 1 (5.05.2018): 227. http://dx.doi.org/10.5296/ajfa.v10i1.13029.
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The notion that auditing could reduce corruption has received considerable attention in both business and academia. The purpose of the current study is to explore the latest trends and gaps in the literature that investigate the link between corruption and public sector auditing. It is based on reviews of the academic literature and draws general conclusions on the status of the latest findings. The previous literature on corruption focused on economic and political perspectives. Although evidence suggests that public sector auditing helps to combat corruption, there is still a huge gap in the knowledge of this area, especially concerning the functional role of public sector auditing in corruption detection and deterrence in developing countries. Moreover, there is a scarcity of literature that explains in depth how audit types conducted by the Supreme Audit Institution (SAI) may contribute to a reduction in corruption, and which types of audit are more effective. There is also minimal in-depth sharing on the challenges that public sector auditing faces in detecting and preventing corruption.
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Putra, Widhya Mahendra. "Perbandingan Konsep Pemilihan Jabatan Publik BPK Atau SAI di Beberapa Negara untuk Mewujudkan BPK yang Independen". Jurnal Penelitian Hukum De Jure 19, nr 3 (30.09.2019): 385. http://dx.doi.org/10.30641/dejure.2019.v19.385-403.
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Menurut peraturan perundang-undangan, pemilihan anggota Badan Pemeriksa Keuangan (BPK) dilakukan oleh DPR dengan memperhatikan pandangan DPD yang dalam hal ini dilakukan oleh Badan Musyawarah. Sementara itu, pengaturan di dalam Pasal 23E ayat (1) Undang-Undang Dasar Negara Republik Indonesia menegaskan bahwa BPK harus menjadi lembaga negara yang mandiri. Keterlibatan DPR sebagai lembaga legislatif yang secara tunggal menentukan pimpinan BPK, dinilai sarat akan kepentingan politis dan mempengaruhi independensi atau kemandirian BPK. Studi ini meneliti bagaimana kewenangan DPR yang seharusnya dalam proses pemilihan pejabat publik lembaga negara dan membandingkan proses pemilihan pimpinan supreme audit institution (BPK) di 20 negara. Penelitian ini dilakukan melalui metode yuridis-normatif dengan mengacu pada hukum dan peraturan di Indonesia dan konstitusi negara-negara yang diperbandingkan. Analisis makalah ini memiliki ruang lingkup perbandingan terkait dengan konsep pemilihan pimpinan BPK dan keterlibatan lembaga-lembaga tinggi negara dalam pemilihan pimpinan BPK tersebut. Hasil dari perbandingan menunjukkan, pemilihan pimpinan BPK memerlukan lebih dari satu lembaga negara untuk menjalankan prinsip check and balances antar lembaga dan menjaga kemandirian lembaga audit suatu negara. Tulisan ini diharapkan dapat memberikan masukan bagi pembuat kebijakan dalam menunjuk pimpinan Badan Pemeriksa Keuangan di Indonesia di masa depan.
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Morin, Danielle, i Mouna Hazgui. "We are much more than watchdogs:". Journal of Accounting & Organizational Change 12, nr 4 (7.11.2016): 568–89. http://dx.doi.org/10.1108/jaoc-08-2015-0063.
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Purpose Three decades ago, the National Audit Office (NAO) in the UK acquired the powers to evaluate the extent that the British Administration was managed with economy, efficiency and effectiveness. The NAO has since adopted a dual mission: to help Parliament hold government to account and to improve public service. This study aims to investigate value-for-money (VFM) auditors’ internalisation of a dual organisational identity: “obstructive” actions as representatives of a Supreme Audit Institution (SAI) and “enabling good practice”, induced by a will stated in the mission that the NAO authorities have adopted. Design/methodology/approach The organisational identity held and promoted by VFM auditors working at the NAO was explored in this research project. The authors specifically examined the understanding of those who claim to be serving both Parliament and organisations audited in their quest for performance improvement. The authors prompted the auditors to explain how they manage to reconcile these seemingly incompatible roles, namely, that of guardians and watchdogs who must publicly report gaps noted and that of assistants in government’s learning process. To this end, the authors conducted a field study at the NAO in September 2012 during which 21 auditors were interviewed individually and as part of two discussion groups. Findings The findings indicate that the auditors interviewed do not perceive a dichotomy in NAO’s double mission, which they believe to be congruent with their audience’s expectations. They draw meaning and usefulness from their role of monitoring the Administration if they believe they have contributed to improve public affairs management. In their view, the singular role of guardian no longer suffices. The authors conclude that VFM auditors’ recently acquired identity of “moderniser” reflects a self-efficacy expectation that prevents them from recognising the apparent paradox within their dual identity and that lets them fantasise about their real influence on the Administration. Research limitations/implications Admittedly, the limited number of auditors interviewed and who took part in discussion groups is not conducive to generalisation of the conclusions to all auditors in the NAO or to other SAIs. However, although modest in number, the auditor respondents have accumulated many years of VFM audit practice and have contributed to the production of many reports. The respondents could therefore rightfully speak of their work as VFM auditors and as representatives of an institution such as the NAO. Practical implications This study contributes to the debates about the place and role of SAIs in the control environment of Administrations. By soliciting testimonials from the actors working within the NAO, the authors could thus question certain a priori assumptions held by stakeholders in the political and administrative world for whom auditors are mere “watchdogs” of Administrations, and nothing more. Originality/value The dual mission that the NAO has adopted (similar to many other SAIs) has been formally and publicly stated. It was therefore worth investigating how experienced auditors such as those interviewed had internalised this mission. The authors argue that this dual mission, perhaps inspired by the managerialist culture that has shaped changes to the British Administration (and many other occidental Administrations) since the early 1980s and that is seemingly encouraged by Government, twists the legislator’s intentions, which are to consider SAIs’ auditors as guardians and watchdogs of Administrations, not as agents of change and improvement.
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Tetteh, Lexis Alexander, Cletus Agyenim-Boateng i Samuel Nana Yaw Simpson. "Institutional pressures and strategic response to auditing implementation of sustainable development goals: the role of public sector auditors". Journal of Applied Accounting Research, 6.09.2022. http://dx.doi.org/10.1108/jaar-05-2022-0101.
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PurposeThis paper aims to explore the role of public sectors auditors in strategically responding to institutional pressures to conduct a performance audit of Sustainable Development Goals (SDGs) implementation in Ghana.Design/methodology/approachTo gather in-depth and rich empirical data, semi-structured interviews were conducted with 12 senior and middle management auditors of Ghana's Supreme Audit Institution (SAI).FindingsThe findings indicate that the International Organisation of Supreme Audit Institutions, the government, auditees, political executives and the Audit Service Board all exert institutional pressure on Ghana's audit of SDG implementation. In response to these pressures, the SAI deploys acquiescence, compromise and manipulation strategies that result in the coupling, and in some cases, the loose coupling of SDG audit practices.Research limitations/implicationsObservation method of data collection would have given the researchers first-hand knowledge of the role of auditors, the institutional pressures to SDG audit and the strategic response to the institutional pressures. The authors were unable to accompany the public sector auditors to their field audits. This would have aided in obtaining more detailed empirical data.Practical implicationsThe findings suggest that external and internal factors affect public sector audit of SDG implementation. Because the SAI of Ghana is dependent on the central government for budgetary allocation and auditees for miscellaneous logistics, it is under coercive pressure to meet rent seeking demands of political executives. As a result, SAIs in emerging economies must revisit the other side of accountability by reinforcing a constructive dialogue with those held accountable, particularly politicians and auditees.Originality/valueThis study's contribution is the exploration and application of institutional theory and Oliver (1991) model for responding to institutional pressures to a novel research area, namely, SDG implementation audit by public sector auditors in an emerging economy.
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MEIJER-WASSENAAR, Linda, i Diny VAN EST. "The adaptation of design thinking in auditing". Conference Proceedings of the Academy for Design Innovation Management 2, nr 1 (4.11.2019). http://dx.doi.org/10.33114/adim.2019.03.362.
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How can a supreme audit institution (SAI) use design thinking in auditing? SAIs audit the way taxpayers’ money is collected and spent. Adding design thinking to their activities is not to be taken lightly. SAIs independently check whether public organizations have done the right things in the right way, but the organizations might not be willing to act upon a SAI’s recommendations. Can you imagine the role of design in audits? In this paper we share our experiences of some design approaches in the work of one SAI: the Netherlands Court of Audit (NCA). Design thinking needs to be adapted (Dorst, 2015a) before it can be used by SAIs such as the NCA in order to reflect their independent, autonomous status. To dive deeper into design thinking, Buchanan’s design framework (2015) and different ways of reasoning (Dorst, 2015b) are used to explore how design thinking can be adapted for audits.
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"THE REFERENCE MODEL OF CONTROL INSTITUTION AGENT: EXPERIENCE PRODUCT OF INTOSAI". Social Economics, nr 58 (2019). http://dx.doi.org/10.26565/2524-2547-2019-58-06.
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The article gives a research to establish the mental representations of the reference model agent of the Institute of Control Supreme Audit Institution (SAI) through the prism of supranational concentrated experience of the International organization of Financial Control supreme bodies in the System of professional documentation (IFPP). The proposals concerning changes in the direction of extension, the perception of experience not only as INTOSAI professional standards to hone their algorithms of control measures, but also as a set of principles, values, standards and requirements by which it is possible to construct the Institute of control agent at the abstract level and to build a Supreme audit institution in practice are developed. Recently, INTOSAI has carried out a new structuring of experience in implementing state financial control and grouped it in professional System documentation (IFPP). The new logic of supranational experiences of INTOSAI allowed to describe the author's vision in the article on a proper basis. The results of the study became a reference model of an Institute of control agent as a financial control body, which is formed on an appropriate form, and filled with a relevant content. This fully reflects the global expertise and ideas of the professional community on the issues of control over public resources. The study gave a positive answer to the question about the possibility of the perceptual experience of INTOSAI for the construction of the model agent of the Institute of control. The scientific results in the form of a reference model of an Institute of control agent , is not only of a theoretical nature as a subject field in the Institute of control sphere, which can be used in studies of institutional design but has an applied nature, through further development of the methodological apparatus for institutional theories of comparative analysis: in case of new subjects of the state financial control creation (i.e. SAI) or in case of need to collate and compare the higher control authorities that are already operating with a reference model, among all member countries of INTOSAI, on the subject of the diagnosis of any deviations from the standard.
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Triwibowo, Sugeng. "PUBLIC FINANCIAL MANAGEMENT AND CORRUPTION IN INDONESIA: A PANEL COINTEGRATION AND CAUSALITY ANALYSIS". Journal of Indonesian Economy and Business 34, nr 3 (11.03.2020). http://dx.doi.org/10.22146/jieb.50719.
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Introduction: This paper aims to examine the relationship between the quality of public financial management and corruption in Indonesia. Background Problems: Despite the impressive progress on the quality of public financial management (PFM) after the financial reforms, Indonesia is still struggling to combat corruption. This raises the question of the effectiveness of the public financial reforms that have been carried out in support of the eradication of corruption. Novelty: This study found empirical evidence of a significant long-run and causal relationship between the quality of public financial management and corruption. Research Methods: This study employs panel cointegration and causality analysis with panel data from the Corruption Perception Index (CPI), and audit opinions for the period from 2006 to 2017. Findings/Results: This study found empirical evidence of the existence of a long-run relationship between the quality of public financial management and corruption and can verify the significant causal relationship between them. In the long run, sound public financial management could significantly encourage clean government. Conclusion: The Government of Indonesia (GoI) should continue its commitment to improve the management of public finances. Meanwhile, the Supreme Audit Institution (SAI)[A1] is expected to strengthen its role to prevent and detect corruption, and to continuously enhance its methods and capacity to improve the execution of its duties and authority.
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Hellevik, Siri, Saqif Mustafa, Yu Zhang, Archana Shirsat i Sohel Saikat. "Multisectoral action towards sustainable development goal 3.d and building health systems resilience during and beyond COVID-19: Findings from an INTOSAI development initiative and World Health Organization collaboration". Frontiers in Public Health 11 (19.05.2023). http://dx.doi.org/10.3389/fpubh.2023.1104669.
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This article is part of the Research Topic ‘Health Systems Recovery in the Context of COVID-19 and Protracted Conflict’.As the world faces global health crises such as pandemics, epidemics, climate change and evolving disease burdens and population demographics, building strong and resilient public health systems is of critical importance. The need for an integrated approach to building health system resilience; the widening of inequalities; and fears of vulnerable populations being left behind are critical issues that require Supreme Audit Institutions (SAIs) enquiry as independent public oversight bodies. Each country has a Supreme Audit Institution with a remit to audit public funds as an effective, accountable, and inclusive institution. Government audits are key components of effective public financial management and Good Governance. SAIs contribute to the quality of government engagement and better state-society relations through their work. As SAIs provide independent external oversight and contribute to follow up and review of national targets linked to the Sustainable Development Goals (SDGs) in their respective countries, they can play an important role in national recovery efforts. WHO and INTOSAI Development Initiative (IDI) have been collaborating in facilitating SAIs’ audits of strong and resilient national public health systems linked to the national target of SDG 3.d in 40 countries across Africa, Americas, Asia and Oceania between 2021 and 2022. This paper aims to convey key lessons learned from the joint multisectoral collaboration for facilitating the 3.d audits that can contribute to building health systems resilience in ongoing recovery efforts. The collaboration included facilitation of the audits through professional education and audit support using a health systems resilience framework. The 3.d audits are performance audits and follow IDI’s SDG Audit Model (ISAM). Following the ISAM implies that the SAI should focus on a whole-of-government approach, policy coherence and integration, and assess both government efforts at ‘leaving no one behind’ and multi-stakeholder engagement in implementing the chosen national SDG target linked to 3.d. WHO’s Health Systems Resilience team has supported IDI and SAIs by delivering training sessions and reviewing working papers and draft reports of the SAIs from a health systems resilience perspective. IDI has provided the technical expertise on performance audits through its technical team and through in-kind contributions from mentors from many SAIs in the regions participating in the audit. In the 3.d audit, SAIs can ask how governments are acting to enhance capacity in some or all of the following, depending on their own national context and risk:forecasting, preventing and preparing for public health emergencies (PHEs) and threatsadapting, absorbing and responding to PHEs and threatsmaintaining essential health services in all contexts (including during emergencies/crises).The audits are expected to highlight current capacities of health systems resilience; the extent to which a whole-of-government approach and policy coherence have been utilised; and government efforts related to multistakeholder engagement and leaving no one behind in building health systems resilience related to progressing towards achieving the national target linked to 3.d by 2030. An overall positive achievement noted was that undertaking a complex health audit in the middle of a pandemic is possible and can contribute to building health systems resilience and recovery efforts. In their review of audit plans, draft summaries, and other work by the SAIs, both WHO and IDI have observed that SAIs have used the training and supplementary materials and applied various parts of it in their audits. This collaboration also demonstrates key considerations needed for successful partnership across multisectoral partners at global, regional and national levels. Such considerations can be applied in different contexts, including socioeconomic and health system recovery, to ensure whole-of-society and whole-of-government action in building health systems resilience and monitoring and evaluation to maintain and accelerate progress towards the national target linked to SDG3.d, health security and universal health coverage (UHC), as well as broader socioeconomic development.